Circuits, Inc. v. Dubno’s Empirical Analysis
1990
Citation profile
7
cited by 7 later decisions
2
states following
December 1996
most recently cited
7 state decisions
Relationships
Applies 26 U.S.C. § 280C · 26 U.S.C. § 44B
Relies on Skaarup Shipping Corp. v. Commissioner of Revenue Services · Winterset, Inc. v. Commissioner of Taxes · Sutin, Thayer & Browne v. Revenue Division of the Taxation & Revenue Department
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.